[Federal Register Volume 87, Number 208 (Friday, October 28, 2022)]
[Notices]
[Pages 65242-65243]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-23514]


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DEPARTMENT OF THE INTERIOR

National Park Service

[NPS-WASO-CR-HPS-NPS0034375; PPWOCRADP1, PRN00HP12.CS0000, XXXP104214; 
OMB Control Number 1024-0009]


Agency Information Collection Activities; Historic Preservation 
Certification Application

AGENCY: National Park Service, Interior.

ACTION: Notice of information collection; request for comment.

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SUMMARY: In accordance with the Paperwork Reduction Act of 1995, we, 
the National Park Service (NPS) are proposing to revise an information 
collection.

DATES: Interested persons are invited to submit comments on or before 
December 27, 2022.

ADDRESSES: Please provide a copy of your comments to the NPS 
Information Collection Clearance Officer (ADIR-ICCO), 12201 Sunrise 
Valley Drive, (MS-242) Reston, VA 20191 (mail); or 
[email protected] (email). Please reference OMB Control Number 
1024-0009 in the subject line of your comments.

FOR FURTHER INFORMATION CONTACT: To request additional information 
about this ICR by mail, contact Brian Goeken, Chief, Technical 
Preservation Services, 1849 C St. NW, Mail Stop 7243, Washington, DC 
20240; or by email at [email protected]; or by telephone at 202-354-
2033. Please reference OMB Control Number 1024-0009 in the subject line 
of your comments. Individuals in the United States who are deaf, 
deafblind, hard of hearing, or have a speech disability may dial 711 
(TTY, TDD, or TeleBraille) to access telecommunications relay services. 
Individuals outside the United States should use the relay services 
offered within their country to make international calls to the point-
of-contact in the United States. You may also view the ICR at http://www.reginfo.gov/public/do/PRAMain.

SUPPLEMENTARY INFORMATION: In accordance with the Paperwork Reduction 
Act of 1995, (PRA, 44 U.S.C. 3501 et seq.) and 5 CFR 1320.8(d)(1), all 
information collections require approval under the PRA.
    As part of our continuing effort to reduce paperwork and respondent 
burdens, we invite the public and other Federal agencies to comment on 
new, proposed, revised, and continuing collections of information. This 
helps us assess the impact of our information collection requirements 
and minimize the public's reporting burden. It also helps the public 
understand our information collection requirements and provide the 
requested data in the desired format.
    We are especially interested in public comment addressing the 
following:
    (1) Whether or not the collection of information is necessary for 
the proper performance of the functions of the agency, including 
whether or not the information will have practical utility.
    (2) The accuracy of our estimate of the burden for this collection 
of information, including the validity of the methodology and 
assumptions used.
    (3) Ways to enhance the quality, utility, and clarity of the 
information to be collected.
    (4) How might the agency minimize the burden of the collection of 
information on those who are to respond, including through the use of 
appropriate automated, electronic, mechanical, or other technological 
collection techniques or other forms of information technology, e.g., 
permitting electronic submission of response.
    Comments that you submit in response to this notice are a matter of 
public record. We will include or summarize each comment in our request 
to OMB to approve this ICR. Before including your address, phone 
number, email address, or other personal identifying information in 
your comment, you should be aware that your entire comment--including 
your personal identifying information--may be made publicly available 
at any time. While you can ask us in your comment to withhold your 
personal identifying information from public review, we cannot 
guarantee that we will be able to do so.
    Abstract: The Federal Historic Preservation Tax Incentives Program 
encourages private-sector investment in the rehabilitation and re-use 
of historic buildings. Through this program, underutilized or vacant 
buildings throughout the country of every period, size, style, and type 
have been rehabilitated and reused in a manner that maintains their 
historic character. To be eligible for tax incentives for historic 
buildings, a building must be listed individually on the National 
Register of Historic Places (NRHP); or located in a registered historic 
district and certified by the NPS as contributing to the historic 
significance of that district. A registered historic district is any 
district listed on the NRHP; or a state or local district if the 
district and the enabling statute have also been certified by the NPS. 
The NRHP is the official list of the Nation's historic places worthy of 
preservation.
    Section 47 of the Internal Revenue Code requires that the Secretary 
of the Interior certify to the Secretary of the Treasury upon 
application by owners of historic properties for Federal tax benefits: 
(a) the historic significance of the property and (b) that the 
rehabilitation work is consistent with its historic character. The NPS 
administers the program with the Internal Revenue Service in 
partnership with the State Historic Preservation Offices (SHPOs). The 
NPS uses the information collected in the Historic Preservation 
Certification Application (Forms 10-168, 10-168a, 10-168b, and 10-168c) 
to evaluate the condition and historic significance of buildings 
undergoing rehabilitation and to evaluate whether or not the 
rehabilitation work meets the Secretary of the Interior's Standards for 
Rehabilitation. The program is moving towards an electronic system 
(SharePoint site) for the submission and review process of the 
application within the next fiscal year, 2023.
    Regulations codified in 36 CFR part 67 contain a requirement for 
completion of an application form. The NPS uses the information 
collected on the application form to allow the authorized officer to 
determine if the project is qualified to obtain historic preservation 
certifications from the Secretary of the Interior. These certifications 
are necessary for an applicant to receive substantial federal tax 
incentives authorized by section 47 of the Internal Revenue Code. These 
incentives include a 20% federal income tax credit for the 
rehabilitation of income-producing historic buildings and an income tax 
deduction for the charitable donation of easements on historic 
properties. The Internal Revenue Code also provided a 10% federal 
income tax credit for the rehabilitation of non-historic,

[[Page 65243]]

nonresidential buildings built before 1936. An owner of a non-historic 
building in a historic district must also use the application to obtain 
a certification from the Secretary of the Interior that his or her 
building does not contribute to the significance of the historic 
district before claiming this lesser tax credit for rehabilitation. The 
10% credit was repealed as part of the 2017 tax reform legislation but 
may remain in effect under certain transition rules.
    SHPOs are the first point of contact for property owners wishing to 
use the rehabilitation tax credits. They help applicants determine if a 
historic building is eligible for Federal or State historic 
preservation tax incentives, provide guidance on an application before 
or after the project begins, and provide advice on appropriate 
preservation work. SHPOs use Forms 10-168d and 10-168e to make 
recommendations to NPS.
    In accordance with 36 CFR 67, we also collect information for:
    (1) certifications of State and local statutes (Sec.  67.8),
    (2) certifications of State or local historic districts (Sec.  
67.9), and
    (3) appeals (Sec.  67.10).
    Title of Collection: Historic Preservation Certification 
Application.
    OMB Control Number: 1024-0009.
    Form Number: NPS Forms 10-168, 10-168a, 10-168b, 10-168c, 10-168d, 
10-168e.
    Type of Review: Revision of a currently approved collection.
    Respondents/Affected Public: Individuals, organizations, companies 
and businesses, and State or tribal governments.
    Total Estimated Number of Annual Respondents: 11,874.
    Total Estimated Number of Annual Responses: 11,874.
    Estimated Completion Time per Response: Estimates vary from 3 to 51 
hours depending on activity.
    Total Estimated Number of Annual Burden Hours: 126,577.
    Respondent's Obligation: Required to obtain or retain a benefit.
    Frequency of Collection: On occasion.
    Total Estimated Annual Nonhour Burden Cost: $3,973,359 based 
primarily on application fees and other costs (includes: printing 
photographs and architectural drawings).
    An agency may not conduct or sponsor and a person is not required 
to respond to a collection of information unless it displays a 
currently valid OMB control number.
    The authority for this action is the Paperwork Reduction Act of 
1995 (44 U.S.C. 3501 et seq.).

Phadrea Ponds,
Information Collection Clearance Officer, National Park Service.
[FR Doc. 2022-23514 Filed 10-27-22; 8:45 am]
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